Company Registration No. 10732856 (England and Wales)
Abierto Ltd
Unaudited accounts
for the year ended 30 April 2026
Abierto Ltd
Unaudited accounts
Contents
Abierto Ltd
Company Information
for the year ended 30 April 2026
Company Number
10732856 (England and Wales)
Registered Office
124 City Road
London
EC1V 2NX
England
Accountants
Taylor Evans Accountancy
Swan Buildings
First Floor
20 Swan Street
Manchester
M4 5JW
Abierto Ltd
Statement of financial position
as at 30 April 2026
Cash at bank and in hand
26,191
32,400
Creditors: amounts falling due within one year
(18,423)
(22,370)
Net current assets
27,212
25,135
Total assets less current liabilities
27,868
26,781
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
27,604
26,269
Shareholders' funds
27,704
26,369
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 June 2026 and were signed on its behalf by
Amy Conlock
Director
Company Registration No. 10732856
Abierto Ltd
Notes to the Accounts
for the year ended 30 April 2026
Abierto Ltd is a private company, limited by shares, registered in England and Wales, registration number 10732856. The registered office is 124 City Road, London, EC1V 2NX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Abierto Ltd
Notes to the Accounts
for the year ended 30 April 2026
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Trade debtors
19,335
14,300
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Creditors: amounts falling due within one year
2026
2025
Taxes and social security
13,194
16,228
Loans from directors
-
569
7
Average number of employees
During the year the average number of employees was 1 (2025: 2).